1. If it is sold, VAT is required, and the small-scale tax rate is 3%. General taxpayer 17%.
2. If it is a service company, you have to pay business tax, 5%.
3. At the same time, urban construction tax (7% for cities, 5% for counties, others 1%) and additional 3% for education fees are levied together with business tax and value-added tax.
4. Thirdly, the house rented by property tax: rent * 12%.
Own: original value *( 1-30%)* 1.2%
5. Land use tax: actual area * tax amount.
6. Stamp duty: business account book (5 yuan), fund account book (five ten thousandths), purchase and sale contract (three ten thousandths) and so on.
7. Enterprise income tax:
According to the current Enterprise Income Tax Law of People's Republic of China (PRC). The enterprise income tax rate is 25%, and the enterprise income tax will be levied at a reduced rate of 20% upon the approval of the competent tax authorities.
There are two ways to collect enterprise income tax, one is audit collection, the other is verification collection;
If it is levied by audit, the enterprise income tax should be calculated and paid = taxable income * applicable tax rate (25%).
Taxable income = income-cost (expense)-tax+non-operating income-non-operating expenditure+(-) tax adjustment.
If the levy is approved, the payable enterprise income tax = taxable income * income rate * applicable tax rate.
8. Personal income tax: Recently, a new personal income tax law was promulgated, which changed the original nine-level progressive tax rate to seven. You can refer to it
Basically, if you have a car, the insurance company will also withhold the travel tax.
Some provinces will also levy other taxes, such as the local education surcharge mentioned upstairs.